TMI Blog2001 (9) TMI 1092X X X X Extracts X X X X X X X X Extracts X X X X ..... utional validity of the provisions of section 6-C of the Andhra Pradesh General Sales Tax Act, 1957, for short "the APGST Act" as amended by the amending Act 22 of 1995. The petitioners have also sought for a declaration that the amended section 6-C of the Act has no application in respect of transactions of sale or purchase of articles which are specifically dealt with under item Nos. 157 and 188 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional validity of the provisions was upheld by this Court. However, the learned counsel for the petitioner would strenuously contend that in Raasi Cement's case [1997] 106 STC 169; (1997) 24 APSTJ 100 though this Court upheld the constitutional validity of section 6-C of the APGST Act, on consideration of the ratio of the judgments of the Supreme Court in Raj Sheel v. State of Andhra Pradesh [19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the judgments of the Supreme Court in Raj Sheel's case [1989] 74 STC 379 and Vasavadatta Cement's case [1996] 101 STC 168, there is nothing left to the discretion of the assessing authority to determine the ingredients of the contract of sale or agreement of sale relating to the container. 4.. Since the court has already upheld the constitutional validity of section 6-C as amended by amending A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eft with no discretion to tax the container and the goods packed separately by virtue of the deeming clause introduced in the provisions of section 6-C of the APGST Act. Added to this, the apex Court meeting almost similar contention in Premier Breweries's case [1998] 108 STC 598 and the provisions of section 5(5) of the Kerala General Sales Tax Act which is in pari materia with the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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